10.02.2026
The Estonian Tax and Customs Board will begin accepting income tax returns for 2025 on 16 February of this year. Income tax will be refunded to those submitting e-declarations from 5 March. The deadline for submitting the tax return is 30 April 2026.
Therefore, there is no need to hurry, as income can be declared until the end of April, and the income tax refund does not depend on how quickly the return is submitted. Before you start filing your return, we recommend that you check the validity of your identity document and the availability of your PIN codes.
Once a year, natural persons who are residents of Estonia must submit an income tax return concerning their income received in the previous year. Any income received from both Estonia and a foreign country must be declared, including contractual salary, envelope wages, rental income, and income earned on investments. More detailed information is available on the website of the Tax and Customs Board.
How to declare investment income?
There are two different ways to declare investment income and we have written about their differences in greater detail on our website.
In order to send investment account data to the income tax return, you must use either the ‘Investment Account Report’ or the ‘Tax Report’ in the ‘Assets and Liabilities’ menu of the Internet bank according to the declaration system used. These should be sent from the Internet bank to the income tax return before submitting the tax return so that the necessary data is pre-filled. If you send a report from the Internet bank after you have already started filling in the tax return, please follow these instructions:
- Log in to the e-Tax and Customs Board and proceed to your income tax return for 2025.
- Click on the pencil icon next to the tax return → ‘Continue to fill in’ → ‘Correct the submitted tax return’ → ‘Yes’ → then open the tables where you want to enter the relevant details one by one and click on the button ‘Estonian Tax and Customs Board data’ → ‘Replace data’ → ‘Confirm’.
What to pay attention to?
Although the income tax return is largely pre-filled, it is worth checking the following:
- Sales transactions of Baltic securities for investment account users, because they must be deleted from the tax declaration to avoid double taxation.
- Data on property sales transactions. If you have sold any property, some of the data will be automatically received from the Land Board. Please check the data, if necessary, add the property sold, and include the acquisition cost of the property, as well as the documented expenses of improvements.
- Information on training, donations, and III pillar contributions.
- For spouses, it is advisable to file a declaration first for a spouse with a lower income or more tax benefits. NB: As of the 2024 income tax return, only the unused part of the training expenses can be transferred to the spouse.
- Don’t forget your child! Children are subject to the same obligations to submit a tax return as adults. If you have made investments (e.g. in securities, crypto) in a child account, you will most likely have to submit an income tax return for the child. Find out more on our website.
- If you invest your II pillar assets in an LHV pension investment account (PIA), remember that the securities income received in the PIA does not need to be declared to the Tax and Customs Board, as taxation takes place only when the pension money is withdrawn. Read more on our website.
- We remind you that home loan interest cannot be deducted from taxable income (amendment to the Income Tax Act in 2024).
If you need an interest certificate retrospectively or for submission abroad, please contact laenutugi@lhv.ee. Issuing the certificate takes up to three (3) working days and costs EUR 10 (ten).
If you have any questions concerning declaration, please contact the Tax and Customs Board:
- Phone: +372 880 0811
- E-mail: eraklient@emta.ee
More detailed information on declaring income is also available on the Tax and Customs Board website.
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